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Due dates for filing of Form GSTR-3B for the Tax Period of December, 2020 1. Government of India, Ministry of Finance (Department of Revenue), CBIC, vide Notification No.82/2020 Central Tax, dated 10th Nov., 2020,has inserted sub rule 6 in Rule 61 of the Central Goods and Services Tax Rules, 2017, to provide for staggered filing of Form GSTR-3B, for the tax period of December, 2020 as under: Sl. No Taxpayers with aggregate turnover (PAN based) in the p
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FAQ :
The due dates are staggered: 20th January 2021 for taxpayers with turnover over Rs 5 Crore; 22nd January 2021 for those up to Rs 5 Crore in specific western and southern states/UTs; and 24th January 2021 for those up to Rs 5 Crore in other northern, eastern, and northeastern states/UTs.
Taxpayers with an aggregate turnover exceeding Rs 5 Crore (PAN-based) in the previous financial year must file by 20th January 2021, regardless of their location.
Taxpayers with an aggregate turnover up to Rs 5 Crore and whose principal place of business is in Maharashtra have a due date of 22nd January 2021.
States like Himachal Pradesh, Punjab, Uttar Pradesh, Assam, West Bengal, and Delhi, along with their respective UTs, fall under the 24th January 2021 deadline for taxpayers with turnover up to Rs 5 Crore.
These staggered filing dates were introduced by Notification No. 82/2020 – Central Tax, dated 10th November 2020.
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